The Quarter Quelled: Homeowners’ constructive use of entire residence during the property’s conversion entitled Owners to a 100% (not 25%) standard deduction for the property. But Owners lost battle to apply 1% “tax cap” to entire property.

The Indiana Board of Tax Review was catching fire in a June 26, 2012, final determination.  In Marzolf v. Allen County Assessor, Petition No. 02-074-09-3-5-01307 (see, the homeowners fought successfully to increase the standard deduction applied to their home's assessment … [Read more...]

A “Fair Way” to Tax the “Fairway” on Independence Day? Department of Local Government Finance declares new proposed rule for the assessment of Indiana golf courses using the income capitalization approach.

July 4, 2012 was a day to celebrate our nation's declaration of its birth, and it also was the day for the "declaration" of a new property tax assessment rule for Indiana golf courses.   Starting in 2010, Indiana golf courses were required to be assessed using the … [Read more...]

Department of Local Government Finance identifies effective dates for Indiana’s new “cyclical” property tax reassessments

In its 2012 session, the Indiana General Assembly passed legislation establishing "cyclical" reassessments for all real property across the Hoosier State.  Indiana Code § 6-1.1-4-4.2 (effective July 1, 2012) requires the county assessor of each county before July 1, 2013, and before … [Read more...]

Assessor’s unsupported, conclusory evidence was “of no value” in defending Indiana property tax assessment for commercial land and building

In Zia v. Lake County Assessor, Pet. No. 45-026-07-1-5-00034 (June 8, 2012), the property owner (Zia) appealed the assessment of his commercial building and land in Hammond for the March 1, 2007 assessment date.  See  The property’s value had increased by 61% over the … [Read more...]

Department of Local Government Finance discusses legislative changes to the requirements for proving a homeowner’s right to Indiana’s Homestead Deduction.

Hoosiers may claim a homestead deduction for their principal place of residence.  Effective July 1, 2012, Indiana law changed regarding the proof a county auditor may require from a taxpayer to show that a home is the taxpayer’s principal place of residence.  The Department of Local Government … [Read more...]

State Tax Developments for Energy and Resources for June 2012

My colleague Benjamin Blair has prepared his monthly update, State Tax Developments for Energy and Resources for June 2012, which can be viewed at and begins: State tax laws are constantly in flux, particularly for taxpayers in the energy and resources industries. From … [Read more...]